Confused about Pleasure Boat Reporting

[khorne]

I have been away for 14 months in my own boat and am coming back to the East coast in a few days.

The boat is owned by me and was always in the UK. It is 52 years old.

I stored it over the winter in Norway.

I can't work out which box to tick on the online form. Where it says "tell us why no VAT is due on this vessel".

I have been on holiday on my own boat, but do I still select :

"Returned goods relief".

This makes it sound like I exported it and reimported it.

Or do I select "other" and write a note?

 

[John_Silver]

Had similar dilemma coming back in, from summer in Biscay, last week. Went with RGR, following some advice on PBO forum. So far so good.

I reckon that “other” likely to trigger automatic follow up of a bureaucratic & time consuming nature….

Understand that you’re OK for up to 3 years away from Uk, on RGR, for a ‘standard’ UK boat. EDIT. See below.

 

[Tranona]

There is now no time limit on RGR. The only conditions are that the boat had VAT paid status in the UK when it left and has not changed ownership whilst out of the UK. A 52 year old boat would be "deemed VAT paid" if it was in the UK in 1992.

You have indeed "exported" the boat by leaving the UK VAT area and are now re-entering. You claim relief from VAT using the RGR rules. The reason this has become an issue is that pre Brexit the vast majority of trips outside UK territorial waters were still in the EU so RGR only applied to the small number who spent time outside the EU.

In theory just reporting your entry into the UK is sufficient to claim RGR, but those not eligible should declare the fact. The need to positively indicate makes it easier for customs to identify those who might have to pay VAT.

 

[dunedin]

….I have been on holiday on my own boat, but do I still select :

"Returned goods relief".

This makes it sound like I exported it and reimported it.
..

Yes - tick RGR. You did technically export it and now aiming to reimport it.

 

[khorne]

There is now no time limit on RGR. The only conditions are that the boat had VAT paid status in the UK when it left and has not changed ownership whilst out of the UK. A 52 year old boat would be "deemed VAT paid" if it was in the UK in 1992.

You have indeed "exported" the boat by leaving the UK VAT area and are now re-entering. You claim relief from VAT using the RGR rules. The reason this has become an issue is that pre Brexit the vast majority of trips outside UK territorial waters were still in the EU so TGT only applied to the small number who spent time outside the EU.

In theory just reporting your entry into the UK is sufficient to claim RGR, but those not eligible should declare the fact. The need to positively indicate makes it easier for customs to identify those who might have to pay VAT.

Thank you for taking the time to write such a comprehensive reply. I will tick RGR.